# What is NSSF (Uganda)?

Country: Uganda

The National Social Security Fund, Uganda's mandatory savings scheme for employees. Employers pay contributions every month.

## Current rate (Monthly. Contributions are due by the 15th of the following month.)

15% of gross monthly pay: 10% from the employer and 5% deducted from the employee.

## Example

For an employee on UGX 1,000,000 a month, the employer pays UGX 100,000 and deducts UGX 50,000 from the employee, so NSSF receives UGX 150,000.

## How NSSF (Uganda) works in Uganda

Since the NSSF (Amendment) Act, 2022 every employer must register with NSSF and contribute, whatever the number of employees. An employer that defaults pays the full 15% plus interest and penalties.

NSSF amnesties have waived penalties for late payment, never the contributions owed to members.

Source: https://www.nssfug.org/about-us/membership/

## Related terms

- [PAYE (Uganda)](https://accounts-os.com/ug/glossary/paye-uganda)
- [TIN (Uganda)](https://accounts-os.com/ug/glossary/tin-uganda)